BENEFICIAL OWNERSHIP TRANSPARENCY IN LAW ENFORCEMENT OF MONEY LAUNDERING ACT INVOLVING CORPORATIONS
Main Article Content
Abstract
Corporations have an important role in economic growth and national development. In corporate practice, there are times when committing criminal acts of money laundering that have a detrimental impact on the state and society. The corporation has the potential to become a means to commit criminal acts of money laundering with the aim of benefiting (beneficial owner). Thedistribution of beneficial owner information is an effort to realize corporate sustainability. Consistency of beneficial ownership transparency is needed to ensure law enforcement of money laundering crimes involving corporations. The purpose of this study is to find the role of beneficial owners in the misuse of corporations as a medium for money laundering crimes in Indonesia. This research method uses a normative juridical approach that focuses on data collection techniques in the form of secondary data which is also supported by interviews. The research specifications are descriptive analytical, with literature studies and field studies being the research stage, then the data is analyzed qualitatively. The results of the analysis show that the position of beneficial owners in the corporation can in practice control the corporation to carry out money laundering actions, which then the proceeds from the money laundering are enjoyed by the beneficial owner. Transparency of beneficial owner information is part of the framework of the principles of prevention and eradication of money laundering. Transparency of beneficial owner information can ensure the implementation of practices and concept development that is used as a means of orientation in the prevention and eradication of money laundering crimes involving corporations.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
References
Al-Suwaidi, N.A. and Nobanee, H. (2021), "Anti-money laundering and anti-terrorism financing: a survey of the existing literature and a future research agenda", Journal of Money Laundering Control, Vol. 24 No. 2, pp. 396-426. https://doi.org/10.1108/JMLC-03-2020-0029.
Andrian Sutedi, Tindak Pidana Pencucian Uang, Cetakan Pertama, Bandung: Citra Aditya Bakti, 2008.
Anthony Tiono dan R. Arja Sadjiarto, Penentuan Beneficial Owner untuk Mencegah Penyalahgunaan Perjanjian Penghindaran Pajak Berganda, Jurnal Tax and Accounting Review, Vol. 3 No. 2, (2013).
Azis Syamsuddin, Tindak Pidana Khusus, Jakarta: Sinar Grafika, 2011.
Baggini J and Fosl, P.S, The Philosopher’s A Compendium of Philosophical Concepts and Methods, Second Edition, West Sussex, John Wiley and Sons Ltd, 2010.
Brusca, I., et.al., Accountability and Transparency to Fight Against Corruption: An International Comparative Analysis, Journal of Comparative Policy Analysis: Research and Practice, 20 (5) 2018, pp. 486-504., and Williams, A., A Global Index of Information Transparency and Accountability, Journal of Comparative Economics, 43, 2014.
Danu Mahardika: Spesialis Kerjasama Internasional Direktorat Pembinaan Jaringan Kerja antar Komisi Instansi (PJKAKI) pada Komisi Pemberantasan Korupsi (KPK), Beneficial Ownership Tranparency in Indonesia, materi disampaikan pada Pelatihan Beneficial Ownership Investigations for Corruption Cases.
Darussalam, Beneficial Owner dalam Konteks Perpres No. 13 Tahun 2018 dan Pajak, Last Modified, 2019., https://news.ddtc.co.id/beneficialowner-dalam- kontek-perpres-no-13-2018-dan-pajak-12661.
Fernandez-Feijoo, B., Romero, S. & Ruiz, S. Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework. J Bus Ethics 122, 53–63 (2014). https://doi.org/10.1007/s10551-013-1748-5
Friedrich, C., & Quick, R. (2019). An analysis of anti-money laundering in the German non-financial sector. Journal of Management and Governance, 23(4), 1099–1137. https://doi.org/10.1007/s10997-019-09453-5.
Forstater, M. (2017). Beneficial Openness? Weighing the costs and benefits of financial transparency. CMI Working Paper Number 3.
FATF. (2019). Best Practices on Beneficial Ownership for Legal Persons. Paris: FATF.
Gelemerova, L., On the Frontline Against Money Laundering: the Regulatory Minefield, Crime, Law and Social Change, 52 (1) 2008.
Gelera, A.N, et.al., Transparency of Sustainability Information in Local Governments: English-Speaking and Nordic Cross-Country Analysis, Journal of Cleaner Production, 64-2014.
Gupta, A, et.al., Transparency in Global Sustainability Governance: To What Effect? Journal of Environmental Policy and Planning, 22 (1) 2020.
Gupta, A., et.al., Transparency in Global Sustainability Governance: to What Effect, Journal of Environmental Policy and Planning, 22 (1) 2020.
Henry Donald Lbn, Pembentukan Regulasi Badan Usaha Dengan Model Omnibus Law, Jurnal De Jure, Vol. 1, No. 1, (2017).
Kucherova, H., et.al., Modeling Information Transparency of Economic Entities Under Uncertainty BT - Proceedings of the 1019 7th International Conference on Modeling, Development and Strategic Management of Economic System, MDSMES, 2019.
Kumar, V.A., Money Laundering: Concept, Significance and its Impact, European Journal of Business and Management, 4 (2) 2012.
Levi, M., Evaluating the Control of Money Laundering and its Underlying Offences: the Search for Meaningful Data, Asian Journal of Criminology, 15 (2020).
M. Akil Mochtar, Memberantas Korupsi, Efektivitas Sistem Pembalikan Beban Pembuktian dalam Gratifikasi, Jakarta: Q-Comminication, 2006.
Mansyur Semma, Negara dan Korupsi: Pemikiran Mochtar Lubis Atas Negara, Manusia Indonesia dan Perilaku Politik, Jakarta: Yayasan Obor Indonesia, 2008..
Mochtar Kusumaatmadja, Konsep-Konsep Hukum dalam Pembangunan, Bandung: Alumni, 2002.
Mock M, On the Centrality of Information Law”: a Rational Choice Discussion of Information Law and Transparency, Journal of Computer and Information Law, 17-1999,
Mueller, C.E and Engewald, B, Marking Transparency Work: Experiences from the Evaluation of the Hamburg Transparency Law, Central European Public Administration Review, 16 (2) 2018.
Muladi dan Dwidja Priyatno, Pertanggungjawab Pidana Korporasi, Jakarta: Kencana Prenada Media Group, 2013.
Nevey Varida Ariani, Penerapan Beneficial Owner dalam Tindak Pidana Pencucian Uang, Jakarta: Balitbangkumham Press, 2019.
Plaksiy, K., et.al., Applying Big Data Technologies to Detect Cases of Money Laundering and Counter Financing of Terrorism, 2018 6th International Conference on Future Internet of Things and Cloud Workshops (FicLoudW), 2018.
Polidori, P., & Teobaldelli, D., Corporate Criminal Liability and Optimal Firm Behavior: Internal Monitoring versus Managerial Incentives, European Journal of Law and Economics, 45 (2) 2016.
Prichard W, Linking Beneficial Ownership Transparency to Improved Tax Revenue Collection in Developing Countries, Bill and Melinda Gates Foundation, Summary Brief Number 15, 2018.
Pusat Pelaporan dan Analisis Transaksi Keuangan, Implementasi Atueran BO Mendorong Terwujudnya Iklim Investasi yang Berintegrasi, 18 Desember 2019.
Pusat Pelaporan dan Analisis Transaksi Keuangan, Implementasi Atueran BO Mendorong Terwujudnya Iklim Investasi yang Berintegrasi, 18 Desember 2019.
Pusat Pelaporan dan Analisis Transaksi Keuangan, Perpres Beneficial Owner, Upaya Cegah Korporasi Digunakan oleh Pelaku Tindak Pidana, 28 Maret 2018.
Pusat Pelaporan dan Analisis Transaksi Keuangan, Sah, Nota Kesepahaman PPATK dengan Lembaga Intelijen Keuangan Uzbekistan, 31 Januari 2019.
Pusat Pelaporan dan Analisis Transaksi Keuangan, Sinergi PPATK dan Bank Indonesia untuk Mencegah dan Memberantas Tindak Pidana Pencucian Uang dan Pendahaan Terorisme, 26 Agustus 2020.
Reda Manthovani dan Narendra Jatna, Rezim Anti Pencucian Uang dan Perolehan Hasil Kejahatan di Indonesia, Cet. III, Jakarta: UAI Press, 2018.
Santum M. Siregar: Direktur Urusan Sipil Direktorat Jenderal Urusan Hukum pada Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia, materi disampaikan pada Pelatihan Beneficial Ownership Investigations for Corruption Cases.
Sutan Remy Sjahdeini, Pencucian Uang: Pengertian, Sejarah, Faktor-Faktor Penyebab dan Dampaknya Bagi Masyarakat, Jurnal Hukum Bisnis, Vol. 22 No. 3 Tahun 2003.
Stohl, C.M., et.al., Managing Opacity: Information Visibility and the Paradox of Transparency in the Digital Age, International Journal of Communication, 10-2016.
Unger, B., Siegel, M., Ferwerda, J., de Kruijf, W., Busuioic, M., & Wokke, K. (2006). The amounts and the efects of money laundering. Utrecht School of Economics.
Weber, J & Kruisbergen, E.W, Criminal Markets: the Dark Web, Money Laundering and Counterstrategies – An Overview of the 10th Research Conference on Organized Crime, Trend in Organized Crime, 2019.
World Bank, 2018.
Young, M.A & Woodiwiss, M., A World Fit for Money Laundering: the Atlantic Alliance’s Undermining of Organized Crime Control, Trends in Organized Crime, 2021-24.
Yunus Husein dan Robert K, Tipologi dan Perkembangan Tindak Pidana Pencucian Uang, Depok: Raja Grafindo Persada, 2019.